비재무정보의 공시에 관한 EU 입법의 해석과 시사점 ― Directive 2014/95/EU를 중심으로 ―

In the EU, discussions that certain large companies should disclose non-financial information have been continued for a long time. As a result, in 2014, the “Non-financial and Diversity Information Directive 2014/95/EU”(hereinafter referred to as “the Directive”) was legislated. The Directive requires voluntary and flexible disclosure obligations based on the principle of minimum integration in the region. Therefore, companies that meet certain conditions(hereinafter referred to as “PIE”) should disclosure reports containing their business methods, policies, performance, main risks, and key performance indicators (KPIs) on six topics such as environment, society, employment, human rights, anti- corruption/bribery. To meet this ends, PIE must include important infor- mation in the form of sentences or figures with any type of descriptions or sentence orders as their choice to the extent that stakeholders can understand PIE’s business activities. However, if the business status of a company can be seriously damaged, such descriptions may be omitted. I think this EU legislation is quite persuasive legally and can be considered as an important basis and data in the process of preparing legislation on the disclosure of non-financial informations in Korea.